Minnesota is known for nice, but it's a not so nice place for retirees to live as far as taxes are concerned, according to Kiplinger's Personal Finance magazine. The publication just released its list of retiree "tax heavens and hells." Minnesota was listed among nine other "least tax-friendly" states. According to Kiplinger's:

The other nine states on the least tax friendly list (in no particular order): Oregon, California, Nebraska, Iowa, Wisconsin, New Jersey, Connecticut, Vermont and Maine.

The most tax friendly states? Wyoming, Oklahoma, Louisiana, Mississippi, Alabama, Georgia, South Carolina, Kentucky, Pennsylvania and Delaware.

Check out the magazine's state-by-state guide for additional details.